Connecticut Administrative Code
Title 12 - Taxation
300 - Cigarette Tax
Section 12-300-1 - Redemption of stamps
Current through March 14, 2024
(a) The department shall redeem any stamp affixed to any package of cigarettes which has become unfit for use and consumption or unsalable on the filing by the distributor and the manufacturer of such cigarettes of form CT-30, Cigarette Stamp Refund Claim, attesting to the return to the manufacturer of such package and to the number and denomination of the stamps affixed thereto and attesting to the receipt by such manufacturer from such distributor of such package and the destruction of the stamps affixed thereto.
(b) The department shall, at the election of the distributor, allow a credit against the tax to such distributor or issue new stamps to such distributor. If the distributor requests that new stamps be issued, the distributor shall choose either to have:
(c) If a distributor chooses to have the new stamps shipped to the distributor, the department shall ship the new stamps subject to the following conditions: